Reference

The NRA code lists, the checks the app performs, the template fields, schema versions and a glossary in one place. The lists are read from the same data the app works with.

The long lists (units of measure, chart of accounts) are not printed — see them online.

NRA code lists

The official SAF-T Bulgaria nomenclatures. Only a code from these lists is valid in the file.

Tax types and codes

TaxType is the kind of tax, TaxCode the rate or regime within it. A code starts with the digits of its type.

000 Без данък (N/A)

100 ДАНЪК ВЪРХУ ДОБАВЕНАТА СТОЙНОСТ

Tax types and codes 100
Code	Name	Rate
100211	Данъчна основа на облагаемите доставки със ставка 20 %	20%
100212	Данъчна основа на ВОП	20%
100220	Данъчна основа на ВОП със ставка 9%	9%
100226	Данъчна основа по получените доставки по чл. 82, ал. 2 - 6 ЗДДС
100223	Данъчна основа на начислен данък 20% за доставки на стоки и услуги за лични нужди	20%
100224	Данъчна основа на начислен данък 9% за доставки на стоки и услуги за лични нужди	9%
100213	ДО на облагаемите доставки със ставка 9 %	9%
100214	ДО на доставките със ставка 0 % по глава трета от ЗДДС	0%
100215	ДО на ВОД на стоки	0%
100216	Доставки по чл. 140, 146, 173, ал. 1 и 4 от ЗДДС	0%
100217	Данъчна основа на доставки на услуги по чл. 21, ал. 2 ЗДДС и чл. 22-24 от ЗДДС, с място на изпълнение на територията на друга държава членка
100218	Данъчна основа на доставки по чл. 69, ал. 2 ЗДДС, вкл. данъчна основа на доставките при условията на дистанционни продажби, с място на изпълнение на територията на друга държава членка
100219	ДО на освободени доставки и освободените ВОП
100225	ДО на доставки като посредник в тристранни операции	0%
100227	Извършени доставки по чл. 163а или основа при начисляване на ДДС при получени доставки по чл. 163а по ЗДДС - Доставки по част I на приложение 2 от ЗДДС
100228	ДО на извършени доставки по чл. 163а или основа при начисляване на ДДС при получени доставки по чл. 163а по ЗДДС - Доставки по част II на приложение 2 от ЗДДС
100229	Внос по чл. 167а - Приложение №3 от ЗДДС	20%
100230	Изпращане или транспортиране на стоки от територията на страната до територията на друга държава членка под режим складиране на стоки до поискване по чл. 15а от ЗДДС
100231	Замяна на лицето, за което са били предназначени стоките по чл. 15а, ал. 4 от ЗДДС
100232	Корекция на допусната грешка при посочване на идентификационен номер по ДДС на лицето, за което са предназначени стоките при операции, отразени с код 41
100233	Връщане на стоки на територията на страната по чл. 15а, ал. 5 от ЗДДС
100330	Данъчна основа и данък на получените доставки, ВОП, получените доставки по чл. 82, ал. 2 - 6 ЗДДС и вносът без право на данъчен кредит или без данък
100331	Данъчна основа на получените доставки, ВОП, получените доставки по чл. 82, ал. 2 - 6 ЗДДС, вносът, както и данъчната основа на получените доставки, използвани за извършване на доставки по чл. 69, ал. 2 ЗДДС с право на пълен данъчен кредит
100332	Данъчна основа на получените доставки, ВОП, получените доставки по чл. 82, ал. 2 - 6 ЗДДС, вносът, както и данъчната основа на получените доставки, използвани за извършване на доставки по чл. 69, ал. 2 ЗДДС с право на частичен данъчен кредит
100242	Годишна корекция по чл. 73, ал. 8 от ЗДДС
100344	ДО при придобиване на стоки от посредник в тристранна операция
100345	ДО на получени доставки по чл. 163а - Доставки по част II на приложение 2 от ЗДДС
100346	Получени доставки по чл. 163а - Доставки по част I на приложение 2 от ЗДДС
100347	Внос по чл. 167а от ЗДДС	20%
100348	Пристигане на стоки на територията на страната под режим складиране на стоки до поискване по чл. 15а от ЗДДС
100349	Замяна на лицето, за което са били предназначени стоките без прекратяване на договора по чл. 15а, ал. 4 от ЗДДС
100350	Брак/липса/унищожаване на стоки по чл. 15а, ал. 10 от ЗДДС
100351	Прекратяване на договора при режим складиране на стоки до поискване по чл. 15а от ЗДДС
100100	Лихви - данък върху добавената стойност
100200	Глоби, санкции и наказателни постановления

200 КОРПОРАТИВЕН ДАНЪК

Tax types and codes 200
Code	Name	Rate
200010	Корпоративен данък	10%
200020	Корпоративен данък	0%
200030	Месечни авансови вноски за корпоративен данък	10%
200040	Тримесечни авансови вноски за корпоративен данък	10%
200050	Лицето не е задължено да прави авансови вноски, но по желание извършва тримесечни вноски	10%
200060	Лицето не е задължено да прави авансови вноски и не извършва такива вноски
200070	Лихви - корпоративен данък
200080	Глоби, санкции и наказателни постановления

300 ДАНЪК ВЪРХУ ПРИХОДИТЕ НА БЮДЖЕТНИТЕ ПРЕДПРИЯТИЯ ПО ЗКПО

Tax types and codes 300
Code	Name	Rate
300010	Данък върху приходите на общините	2%
300020	Данък върху приходите на бюджетните предприятия, различни от общини	3%
300030	Лихви - данък върху приходите на общините
300040	Лихви - данък върху приходите на бюджетните предприятия, различни от общини
300050	Глоби, санкции и наказателни постановления

400 ДАНЪК ВЪРХУ ДОПЪЛНИТЕЛНИТЕ РАЗХОДИ НА НАРОДНИТЕ ПРЕДСТАВИТЕЛИ ПО ЗКПО

Tax types and codes 400
Code	Name	Rate
400010	Данък върху допълнителните разходи на народните представители	10%
400020	Лихви - данък върху допълнителните разходи на народните представители
400030	Глоби, санкции и наказателни постановления

500 ДАНЪК ВЪРХУ ХАЗАРТНАТА ДЕЙНОСТ ПО ЗКПО

Tax types and codes 500
Code	Name	Rate
500010	Данък върху хазартната дейност от игри, при които залогът за участие е чрез цената на телефонна или друга електронна съобщителна услуга (месечно)	15%
500020	Данък върху хазартната дейност от игри с игрален автомат в игрална зала и игрално казино, съответно всяко игрално място от него (за 1 бр. игрален автомат, съответно всяко игрално място от него, на тримесечие)
500030	Данък върху хазартната дейност от игри с рулетка в казино за игрална маса (за 1 бр. игрална маса, на тримесечие)
500040	Данък върху хазартната дейност от игри с друго игрално оборудване в казино (за 1 бр. друго игрално оборудване в казино, на тримесечие)
500050	Лихви - Данък върху хазартната дейност

600 ДАНЪК ВЪРХУ РАЗХОДИТЕ

Tax types and codes 600
Code	Name	Rate
600010	Данък върху представителните разходи	10%
600020	Данък върху социалните разходи, предоставени в натура	10%
600030	Данък върху социалните разходи, предоставени в натура	0%
600040	Данък върху разходите в натура, свързани с предоставени за лично ползване активи и/или с използване на персонал	3%
600050	Лихви - данък върху представителните разходи
600060	Лихви - данък върху социалните разходи
600070	Лихви - данък върху разходи в натура, свързани с предоставени за лично ползване активи и/или с използване на персонал
600080	Глоби, санкции и наказателни постановления

700 ДАНЪК ПРИ ИЗТОЧНИКА

Tax types and codes 700
Code	Name	Rate
700010	Възнаграждения по договори за франчайз и факторинг	10.0%
700020	Възнаграждения по договори за франчайз и факторинг	0.0%
700030	Възнаграждения по договори за франчайз и факторинг	2.0%
700040	Възнаграждения по договори за франчайз и факторинг	3.0%
700050	Възнаграждения по договори за франчайз и факторинг	5.0%
700060	Възнаграждения по договори за франчайз и факторинг	7.0%
700070	Възнаграждения по договори за франчайз и факторинг	7.5%
700080	Авторски и лицензионни възнаграждения	10.0%
700090	Авторски и лицензионни възнаграждения	0.0%
700100	Авторски и лицензионни възнаграждения	0.0%
700110	Авторски и лицензионни възнаграждения	5.0%
700120	Авторски и лицензионни възнаграждения	7.0%
700130	Авторски и лицензионни възнаграждения	7.5%
700140	Възнаграждения за технически услуги	10.0%
700150	Възнаграждения за технически услуги	0.0%
700160	Възнаграждения за технически услуги	5.0%
700170	Възнаграждения за технически услуги	7.5%
700180	Лихви	10.0%
700190	Лихви	8.0%
700200	Лихви	0.0%
700210	Лихви	0.0%
700220	Лихви	2.0%
700230	Лихви	3.0%
700240	Лихви	5.0%
700250	Лихви	7.0%
700260	Доходи от наем или от друго възмездно предоставяне за ползване на движимо имущество	10.0%
700270	Доходи от наем или от друго възмездно предоставяне за ползване на движимо имущество	0.0%
700280	Доходи от наем или от друго възмездно предоставяне за ползване на движимо имущество	5.0%
700290	Доходи от наем или от друго възмездно предоставяне за ползване на движимо имущество	7.5%
700300	Доходи от наем или от друго възмездно предоставяне за ползване на недвижимо имущество	10.0%
700310	Доходи от наем или от друго възмездно предоставяне за ползване на недвижимо имущество	0.0%
700320	Доходи от наем или от друго възмездно предоставяне за ползване на недвижимо имущество	0.0%
700330	Доходи от дивиденти и ликвидационни дялове	5.0%
700340	Доходи от дивиденти и ликвидационни дялове	0.0%
700350	Доходи от дивиденти и ликвидационни дялове	0.0%
700360	Доходи от управление или контрол	10.0%
700370	Доходи от управление или контрол	0.0%
700380	Доходите от финансови активи	10.0%
700390	Доходите от финансови активи	0.0%
700400	Неустойки и обезщетения, в полза на чуждестранни лица, установени в юрисдикции с преференциален данъчен режим	10.0%
700410	Неустойки и обезщетения, в полза на чуждестранни лица, установени в юрисдикции с преференциален данъчен режим	0.0%
700420	Доходи от допълнително доброволно осигуряване, от доброволно здравно осигуряване и от застраховки "Живот"	10.0%
700430	Доходи от допълнително доброволно осигуряване, от доброволно здравно осигуряване и от застраховки "Живот"	7.0%
700440	Доходи от допълнително доброволно осигуряване, от доброволно здравно осигуряване и от застраховки "Живот"	0.0%
700450	Други доходи от източник в България, начислени/изплатени в полза на чуждестранни физически лица	10.0%
700460	Други доходи от източник в България, начислени/изплатени в полза на чуждестранни физически лица	0.0%
700470	Други доходи от източник в България, начислени/изплатени в полза на чуждестранни физически лица	0.0%
700480	Други доходи на местни и чуждестранни физически лица, облагаеми с окончателен данък	10.0%
700490	Други доходи на местни и чуждестранни физически лица, облагаеми с окончателен данък	0.0%
700500	Авансов данък за доход на физическо лице, който се удържа от платеца на дохода	10.0%
700510	Авансов данък за доход на физическо лице, който се удържа от платеца на дохода	0.0%
700520	Авансов данък за доход на морско лице, който се удържа от платеца на дохода	1.0%
700540	Лихви - данък при източника
700530	Глоби, санкции и наказателни постановления

800 ДАНЪК ВЪРХУ ДЕЙНОСТТА ОТ ОПЕРИРАНЕ НА КОРАБИ

Tax types and codes 800
Code	Name	Rate
800010	Стандартна ставка	10%
800020	Лихви - данък върху дейността от опериране на кораби
800030	Глоби, санкции и наказателни постановления

900 ВРЕМЕННА СОЛИДАРНА ВНОСКА ПО РЕГЛАМЕНТ 2022/1854

Tax types and codes 900
Code	Name	Rate
900010	Временна солидарна вноска по Регламент 2022/1854 (§ 9 от ПЗР на ЗИД на ЗКПО - ДВ бр. 99/2022 г.)	33%
900020	Лихви - Временна солидарна вноска
900030	Глоби, санкции и наказателни постановления

910 ДАНЪК ВЪРХУ ЗАСТРАХОВАТЕЛНИТЕ ПРЕМИИ

Tax types and codes 910
Code	Name	Rate
910010	Данък върху застрахователните премии	2%
910020	Лихви - данък върху застрахователните премии
910030	Глоби, санкции и наказателни постановления

915 ДОПЪЛНИТЕЛЕН ДАНЪК И НАЦИОНАЛЕН ДОПЪЛНИТЕЛЕН ДАНЪК ПО ГЛАВА ПЕТА "А" ОТ ЗКПО

Tax types and codes 915
Code	Name	Rate
915010	Допълнителен данък и национален допълнителен данък
915020	Лихви - допълнителен данък и национален допълнителен данък

920 ДАНЪК ВЪРХУ ОБЩАТА ГОДИШНА ДАНЪЧНА ОСНОВА ПО ЗДДФЛ

Tax types and codes 920
Code	Name	Rate
920010	Данък върху годишната данъчна основа	10%
920020	Авансов данък	10%
920030	Авансов данък за морски лица	1%
920040	Лихви - данък върху годишната данъчна основа
920050	Лихви - авансов данък
920060	Лихви - авансов данък за морски лица
920070	Глоби, санкции и наказателни постановления

930 ДАНЪК ВЪРХУ ГОДИШНАТА ДАНЪЧНА ОСНОВА ЗА ДОХОДИ ОТ СТОПАНСКА ДЕЙНОСТ КАТО ЕДНОЛИЧЕН ТЪРГОВЕЦ ПО ЗДДФЛ

Tax types and codes 930
Code	Name	Rate
930010	Данък върху годишната данъчна основа	15%
930020	Авансови вноски	15%
930030	Лихви - данък върху годишната данъчна основа
930040	Лихви - авансов данък
930050	Глоби, санкции и наказателни постановления

940 ДЪРЖАВНО ОБЩЕСТВЕНО ОСИГУРЯВАНЕ

Tax types and codes 940
Code	Name	Rate
940010	Фондовете на "ДОО" за сметка на работодател
940020	Фондовете на "ДОО" за сметка на осигуреното лице
940030	Начети и лихви за ДОО
940040	ДОО - глоби, санкции и неустойки по наказателни постановления

950 ФОНД ДЗПО

Tax types and codes 950
Code	Name	Rate
950010	Универсален пенсионен фонд, за сметка на работодател/възложител
950020	Универсален пенсионен фонд, за сметка на осиг. лице
950030	Професионален пенсионен фонд
950040	Начети и лихви за УПФ
950050	Начети и лихви ППФ
950060	УПФ - глоби, санкции, неустойки и обезщетения по наказателни постановления
950070	ППФ - глоби, санкции, неустойки и обезщетения по наказателни постановления

960 ЗДРАВНО ОСИГУРЯВАНЕ

Tax types and codes 960
Code	Name	Rate
960010	ЗОВ за сметка на осигуряващия
960020	ЗОВ за сметка на осигуеното лице
960030	Начети и лихви за здравно осигуряване
960040	НЗОК - глоби, санкции, неустойки и обезщетения по наказателни постановления

970 УЧИТЕЛСКИ ПЕНСИОНЕН ФОНД

Tax types and codes 970
Code	Name	Rate
970010	Фонд УЧПФ за сметка на осигурителя

980 ФОНД ГВРС

Tax types and codes 980
Code	Name	Rate
980010	Фонд Гарантирани вземания на работниците

990 ТАКСИ ПО ЗАКОНА ЗА ХАЗАРТА

Tax types and codes 990
Code	Name	Rate
990010	Държавна такса по чл. 30, ал. 1 от ЗХ
990020	Такса за поддържане на лиценз по чл. 30, ал. 3 от ЗХ
990030	Такса за поддържане на лиценз по чл. 30, ал. 3 от ЗХ (при събиране на такси и комисионни за участие)
990040	Държавна такса за издаване и поддържане на лиценз за онлайн залагания, на основание чл. 30, ал. 4 от ЗХ
990050	Държавна такса по чл. 30, ал. 5 от ЗХ за издаване и поддържане на лиценз за игри в игрално казино
990060	Държавна такса по чл. 30, ал. 6 от ЗХ за издаване и поддържане на лиценз за игри с игрални автомати в игрална зала или игрално казино
990070	Вноски за социално отговорно поведение – чл. 10а от ЗХ
990080	Лихви - такси по ЗХ
990090	Глоби, санкции и наказателни постановления

991 Закон за акцизите и данъчните складове

Tax types and codes 991
Code	Name	Rate
991010	Акциз

111 Общ код за лихви и санкции

Tax types and codes 111
Code	Name	Rate
111010	Код за лихви за данъци, задължителни осигурителни вноски, такси по ЗХ, глоби, санкции и наказателни постановления

Document types

Document types
Code	Name	English
01	Фактура	Invoice
02	Дебитно известие	Debit note
03	Кредитно известие	Credit note
04	Регистър на стоки под режим складиране на стоки до поискване, изпратени или транспортирани от територията на страната до територията на друга държава членка	Warehouse call-off stock register (sent)
05	Регистър на стоки под режим складиране на стоки до поискване, получени на територията на страната	Warehouse call-off stock register (received)
07	Митническа декларация	Customs declaration
09	Протокол или друг документ	Protocol or other document
11	Фактура - касова отчетност	Invoice (cash accounting)
12	Дебитно известие – касова отчетност	Debit note (cash accounting)
13	Кредитно известие – касова отчетност	Credit note (cash accounting)
23	Кредитно известие по чл. 126б, ал. 1 от ЗДДС	Credit note (Art. 126b§1 VATA)
29	Протокол по чл. 126б, ал. 2 и 7 от ЗДДС	Protocol (Art. 126b§2,7 VATA)
81	Отчет за извършените продажби	Sales report
82	Отчет за извършените продажби при специален ред на облагане	Sales report (special taxation)
91	Протокол за изискуемия данък по чл. 151в, ал. 3 от закона	Protocol — due tax Art. 151c§3
92	Протокол за данъчния кредит по чл. 151г, ал. 8 от закона или отчет по чл. 104ж, ал. 14	Protocol — tax credit Art. 151d§8
93	Протокол за изискуемия данък по чл. 151в, ал. 7 от закона с получател по доставката лице, което не прилага специалния режим	Protocol Art. 151c§7 (standard recipient)
94	Протокол за изискуемия данък по чл. 151в, ал. 7 от закона с получател по доставката лице, което прилага специалния режим	Protocol Art. 151c§7 (special regime recipient)
95	Протокол за безвъзмездно предоставяне на хранителни стоки, за което е приложим чл. 6, ал. 4, т. 4 ЗДДС	Protocol — gratuitous food goods

Inventory movement types

Inventory movement types
Code	Name	English
10	Покупка	Purchase
20	Материални запаси от производство /продукция/	Inventory from production
30	Продажба	Sale
40	Връщане на продадени продукти	Return of sold products
50	Връщане на закупени продукти	Return of purchased products
60	Получени отстъпки в натура	Received discounts in kind
65	Предоставени отстъпки в натура	Provided discounts in kind
70	Материални запаси за производство	Inventory for production
80	Вътрешен трансфер	Internal transfer
90	Последващи разходи, капитализирани в стойността на стоките	Capitalised subsequent costs
100	Положителна ценова разлика	Positive price difference
101	Отрицателна ценова разлика	Negative price difference
110	Положителна корекция от инвентаризацията	Positive inventory adjustment
120	Отрицателна корекция от инвентаризацията	Negative inventory adjustment
130	Увеличение от преоценка на материалните запаси	Inventory revaluation increase
140	Намаление от преоценка на материалните запаси	Inventory revaluation decrease
150	Безвъзмездно предоставени материални запаси	Gratuitous inventory
160	Брак на материални запаси	Scrap / waste
170	Материални запаси с изтекъл срок на годност	Expired inventory
180	Други движения на материални запаси	Other inventory movements

Asset movement types

Asset movement types
Code	Name	English
10	Придобиване	Acquisition
20	Продажба	Sale
30	Амортизация	Depreciation
40	Вътрешен трансфер	Internal transfer
50	Брак	Scrap / disposal
60	Преоценка (отрицателна)	Revaluation (negative)
70	Преоценка (положителна)	Revaluation (positive)
80	Излишък (при инвентаризация)	Surplus (inventory count)
90	Липса (при инвентаризация)	Shortage (inventory count)
100	Обезценка	Impairment
110	Сторно на обезценка	Impairment reversal
120	Безвъзмездно предоставени активи	Gratuitous assets
130	Други транзакции	Other transactions

Inventory (product) types

Inventory (product) types
Code	Name	English
10	Материали	Raw materials
20	Продукция	Finished goods / production output
30	Стоки	Merchandise / goods for resale
40	Незавършено производство	Work in progress
50	Инвестиция в материален запас	Investment in inventory

Payment methods and mechanisms

Payment methods and mechanisms
Method	Method name	Mechanism	Mechanism name
01	Пари в брой	10	Пари в брой
02	Прихващане	97	Прихващане между контрагенти
02	Прихващане	98	Бартер
02	Прихващане	99	Подотчетни лица
03	Безкасово плащане	20	С чек
03	Безкасово плащане	42	Плащане по банкова сметка
03	Безкасово плащане	48	Банкова карта
03	Безкасово плащане	68	Услуги за онлайн плащане
03	Безкасово плащане	30	Ваучер

Counterparty tax regime (VAT registration)

Counterparty tax regime (VAT registration)
Code	Name	English	Identifier
100010	Данъчно задължено лице, регистрирано за целите на ДДС	Entity registered under the VAT Act (ZDDS)	ДДС, VAT
100020	Всяко друго данъчно задължено лице	Entity registered under Art. 97a or Art. 100 of ZDDS
100030	Данъчно незадължено лице	Entity not registered under the VAT Act — identified by EIK or EGN	ЕИК, ЕГН, EIK, EGN

Units of measure

Units of measure
Code	Latin	Name
10	group	група
11	outfit	комплект
13	ration	порция/дажба/част
14	shot	доза/шот
20	twenty foot container	двадесетфутов контейнер
21	forty foot container	четиридесетфутов контейнер
22	decilitre per gram	децилитър на грам
23	gram per cubic centimetre	грам на кубичен сантиметър
24	theoretical pound	теоретичен фунт
25	gram per square centimetre	грам на квадратен сантиметър
27	ton	тон
28	kilogram per square metre	килограм на квадратен метър
33	kilopascal square metre per gram	килопаскал по квадратен метър на грам
34	kilopascal per millimetre	килопаскала на милиметър
35	millilitre per square centimetre second	милилитър на квадратен сантиметър в секунда
37	ounce per square foot	унция на квадратен фут
38	ounce per square foot per 0,01inch	унция на квадратен фут за 0,01 инча
40	millilitre per second	милилитър за секунда
41	millilitre per minute	милилитър за минута
56	sitas	ар
58	net kilogram	килограм нето
59	part per million	част на милион
60	percent weight	процент от теглото
61	part per billion (US)	част на милиард (САЩ)
74	millipascal	милипаскал
77	milli-inch	милиинч
80	pound per square inch absolute	фунт на абсолютен квадратен инч
81	henry	хенри
85	foot pound-force	фут фунт-сила
87	pound per cubic foot	фунт на кубичен фут
89	poise	поаз
91	stokes	стокс
2A	radian per second	радиан в секунда
2B	radian per second squared	радиан за секунда на квадрат
2C	roentgen	рентген
2G	volt AC	волт AC
2H	volt DC	волт DC
2I	British thermal unit (international table) per hour	Британска топлинна единица (международна таблица) за час
2J	cubic centimetre per second	кубичен сантиметър за секунда
2K	cubic foot per hour	кубичен фут за час
2L	cubic foot per minute	кубичен фут за минута
2M	centimetre per second	сантиметър за секунда
2N	decibel	децибел
2P	kilobyte	килобайт
2Q	kilobecquerel	килобекерел
2R	kilocurie	килокюри
2U	megagram	мегаграм
2X	metre per minute	метър за минута
2Y	milliroentgen	милирентген
2Z	millivolt	миливолт
3B	megajoule	мегаджаул
4C	centistokes	сантистокс
4G	microlitre	микролитър
4H	micrometre (micron)	микрометър (микрон)
4K	milliampere	милиампер
4L	megabyte	мегабайт
4M	milligram per hour	милиграм за час
4N	megabecquerel	мегабекерел
4O	microfarad	микрофарад
4P	newton per metre	нютон на метър
4Q	ounce inch	унция инч
4R	ounce foot	унция фут
4T	picofarad	пикофарад
4U	pound per hour	фунт за час
4W	ton (US) per hour	тон (САЩ) за час
4X	kilolitre per hour	килолитър за час
5A	barrel (US) per minute	барел (САЩ) за минута
5B	batch	партида
5E	MMSCF/day	MMSCF/ден (Милион стандартни кубически фута на ден)
5J	hydraulic horse power	хидравлична конска сила
A10	ampere square metre per joule second	ампер квадратен метър за джаул секунда
A11	angstrom	ангстрьом
A13	attojoule	атоджаул
A14	barn	барн
A20	British thermal unit (international table) per second square foot degree Rankine	Британска топлинна единица (международна таблица) на секунда квадратен фут градус Ранкин
A21	British thermal unit (international table) per pound degree Rankine	Британска топлинна единица (международна таблица) за фунт по градус Ранкин
A22	British thermal unit (international table) per second foot degree Rankine	Британска топлинна единица (международна таблица) на секунда фут градус Ранкин
A23	British thermal unit (international table) per hour square foot degree Rankine	Британска топлинна единица (международна таблица) за час по квадратен фут по градус Ранкин
A24	candela per square metre	кандела на квадратен метър
A26	coulomb metre	кулонметър
A27	coulomb metre squared per volt	кулонметър на квадрат за волт
A28	coulomb per cubic centimetre	кулон за кубичен сантиметър
A29	coulomb per cubic metre	кулон за кубичен метър
A3	ampere per millimetre	ампер на милиметър
A30	coulomb per cubic millimetre	кулон на кубичен милиметър
A31	coulomb per kilogram second	кулон на килограм по секунда
A32	coulomb per mole	кулон на мол
A33	coulomb per square centimetre	кулон на квадратен сантиметър
A34	coulomb per square metre	кулон на квадратен метър
A35	coulomb per square millimetre	кулон на квадратен милиметър
A36	cubic centimetre per mole	кубичен сантиметър за мол
A37	cubic decimetre per mole	кубичен дециметър за мол
A38	cubic metre per coulomb	кубичен метър на кулон
A39	cubic metre per kilogram	кубичен метър за килограм
A4	ampere per square centimetre	ампер на квадратен сантиметър
A40	cubic metre per mole	кубичен метър за мол
A41	ampere per square metre	ампер на квадратен метър
A42	curie per kilogram	кюри на килограм
A43	deadweight tonnage	дедуейт
A44	decalitre	декалитър

Showing 100 of 2071

The full list of units of measure and the chart of accounts is available online.

Regions (region code)

Regions (region code)
Code	Name
BG-01	Благоевград
BG-02	Бургас
BG-03	Варна
BG-04	Велико Търново
BG-05	Видин
BG-06	Враца
BG-07	Габрово
BG-08	Добрич
BG-09	Кърджали
BG-10	Кюстендил
BG-11	Ловеч
BG-12	Монтана
BG-13	Пазарджик
BG-14	Перник
BG-15	Плевен
BG-16	Пловдив
BG-17	Разград
BG-18	Русе
BG-19	Силистра
BG-20	Сливен
BG-21	Смолян
BG-22	София
BG-23	Софийска област
BG-24	Стара Загора
BG-25	Търговище
BG-26	Хасково
BG-27	Шумен
BG-28	Ямбол
BGS	Бургас
HKV	Хасково
MON	Монтана
PDV	Пловдив
RSE	Русе
SOF	София
SOF46	София
SZR	Стара Загора
VAR	Варна
VTR	Велико Търново

NRA chart of accounts

NRA chart of accounts
Code	Name
101	101 Основен капитал, изискващ регистрация
102	102 Капитал, неизискващ регистрация
103	103 Ликвидационен капитал при несъстоятелност и ликвидация
104	104 Капитал на предприятия с нестопанска дейност
111	111 Законови резерви
112	112 Резерви от последваща оценка на дълготрайни активи
113	113 Резерви от последваща оценка на финансови инструменти
114	114 Резерви от емисия на акции
115	115 Резерви, свързани с капитал
116	116 Обратно изкупени собствени акции
117	117 Резерви, формирани от печалбата
119	119 Други резерви
121	121 Непокрита загуба от минали години
122	122 Неразпределена печалба от минали години
123	123 Печалби и загуби от текущата година
124	124 Резултат при несъстоятелност и ликвидация
125	125 Резултат от дейността на предприятия с нестопанска цел
131	131 Пасив за остатъчно покритие
132	132 Други застрахователни пасиви
133	133 Пасив за възникнали щети
134	134 Резерви за запасен фонд
135	135 Резерви за презастраховане
136	136 Други резерви по застрахователни договори
137	137 Резерви на инвестиционни дружества
138	138 Резерви на пенсионни дружества // Резерви за гарантиране на минимална доходност
139	139 Активи по държани презастрахователни договори
1391	1391 Пенсионни резерви
141	141 Банкноти за обращение
142	142 Монети за обращение
151	151 Получени краткосрочни заеми
152	152 Получени дългосрочни заеми
153	153 Кредитни карти
154	154 Дългови инструменти
156	156 Овърдрафт
159	159 Други заеми и дългове
161	161 Приети депозити в местна валута
162	162 Приети депозити във валута
171	171 Разплащателни сметки на клиенти в местна валута
172	172 Набирателни сметки на бюджетните предприятия в местна валута
173	173 Специални сметки на клиенти в местна валута
174	174 Влогови сметки на клиенти в местна валута
175	175 Сметки за жилищно строителство в местна валута
176	176 Текущи сметки на бюджетните предприятия местна валута
179	179 Други сметки на клиенти в местна валута
181	181 Разплащателни сметки на клиенти във валута
182	182 Набирателни сметки на бюджетните предприятия във валута
183	183 Специални сметки на клиенти във валута
184	184 Влогови сметки на клиенти във валута
186	186 Текущи сметки на бюджетните предприятия във валута
187	187 Бюджетни сметки на бюджетни предприятия във валута
189	189 Други сметки на клиенти във валута
191	191 Сметки на участници в пенсионното осигуряване
192	192 Сметки на участници в здравното осигуряване
193	193 Сметки на участници в други осигурителни фондове
194	194 Пасиви по държани презастрахователни договори
195	195 Пасив за остатъчно покритие
196	196 Пасив за възникнали щети
197	197 Заделени резерви като запасен фонд
198	198 Други застрахователни резерви
199	199 Активи по държани презастрахователни договори
2011	2011 Земи (Терени)
2012	2012 Подобрения върху земите
202	202 Сгради и конструкции
203	203 Компютърна техника
204	204 Съоръжения
205	205 Машини и оборудване
206	206 Транспортни средства
207	207 Офис обзавеждане
208	208 Подобрения на наети помещения
2081	2081 Активи за препродажба
209	209 Други дълготрайни материални активи
211	211 Продукти от развойна дейност
212	212 Програмни продукти
213	213 Права върху интелектуална собственост
214	214 Права върху индустриална собственост
219	219 Други нематериални дълготрайни активи
221	221 Инвестиции в смесени предприятия
222	222 Инвестиции в дъщерни и асоциирани предприятия
223	223 Инвестиции в имоти (Инвестиционни имоти)
224	224 Инвестиции във финансови активи, държани до настъпване на падеж
225	225 Инвестиции във финансови активи, отчитани по амортизируема стойност
226	226 Инвестиции във финансови активи, отчитани по справедлива стойност
227	227 Предоставени дългосрочни заеми и вземания
228	228 Инвестиции във финансови активи държани за търгуване
229	229 Инвестиции в други дългосрочни финансови активи
231	231 Положителна търговска репутация
232	232 Отрицателна търговска репутация
241	241 Амортизация на дълготрайни материални активи
242	242 Амортизация на дълготрайни нематериални активи
243	243 Амортизация на дълготрайни активи с право на ползване
251	251 Корекция при обезценка на вземания
252	252 Корекция при обезценка на други активи
261	261 Провизии за покриване на рискови активи
262	262 Провизии за вземания от продажби
263	263 Други провизии
271	271 Гори
272	272 Трайни насаждения – плододаващи
273	273 Трайни насаждения – неплододаващи
274	274 Животни в основни стада
279	279 Други дълготрайни биологични активи

Showing 100 of 360

The checks the app performs

Every integrity rule (I01–I13) and every schema error category, with an explanation and how to fix it.

Integrity rules

Missing partner names `rule.I01`

What it means: Sale or purchase transactions have a counterparty without a name.
Why the NRA cares: SAF-T describes every customer and supplier in the master files. Without a name the counterparty record is incomplete and hard to reconcile.
Typical cause: The partner name column is not mapped, or it is empty for some rows.
How to fix it: Map the "Partner name" column in step 3, or fill in the names in your source file and upload it again. This is a warning — the file can still be downloaded.

SAF-T elementS.C.2

Partners without a tax ID `rule.I02`

What it means: Sale or purchase transactions without a VAT number, EIK or EGN for the counterparty.
Why the NRA cares: The identifier is how the NRA recognises the counterparty. Without it the record cannot be tied to a registered entity.
Typical cause: The VAT/EIK/EGN column is not mapped, or it is empty for private persons and foreign customers without a number.
How to fix it: Map the "Tax identifier (VAT / EIK / EGN)" column in step 3. For partners that genuinely have no number the warning can stay. The app never invents an identifier.

SAF-T elementS.TID.1S.C.1

Transactions outside the declared period `rule.I03`

What it means: The date of some transactions is outside the start and end date chosen in step 2.
Why the NRA cares: A file is submitted for a specific reporting period. Records from other months contradict the declared period and the file may be returned.
Typical cause: The period is wrong (for example one stray row with another date), or the source export covers more than one month.
How to fix it: If the period is wrong, press "Change period" and pick the month holding most of the data. If those rows really do not belong, "Remove rows outside the period" leaves them out of the generated file (your source file is not changed). The app shows how many transactions would be dropped.

SAF-T elementGL.12

Unbalanced transactions `rule.I04`

What it means: For some transactions the debits do not equal the credits.
Why the NRA cares: Bookkeeping is double-entry: in every operation debit equals credit, and the file totals (TotalDebit and TotalCredit) must agree. An unbalanced operation points to a missing or wrong line.
Typical cause: Debit and Credit columns are wrong or swapped, a line of the operation is missing from the export, or one of its lines was filtered out (e.g. by account or period).
How to fix it: Open the table of unbalanced transactions, find the number in your software and add the missing line in the source file. Also check that Debit and Credit are mapped to the right columns. A difference up to 0.01 is tolerated.

SAF-T elementGL.2GL.3GL.31GL.32

No company IBAN `rule.I05`

What it means: No bank account is entered in the company profile.
Why the NRA cares: The company structure in SAF-T contains a bank account. If none is entered the app writes a placeholder (BG00000000000000000000) — formally valid but not your account.
Typical cause: No IBAN was added to the company profile.
How to fix it: Add at least one valid IBAN in the "Bank account" section of the company profile. This is a warning — the file can still be downloaded.

SAF-T elementS.BA.1

Duplicate transaction IDs `rule.I06`

What it means: The same transaction identifier (TransactionID) appears in more than one journal.
Why the NRA cares: The transaction identifier must be unique in the file so every record can be traced unambiguously.
Typical cause: Document numbers repeat across journals (e.g. "1" in Sales and "1" in Purchases).
How to fix it: Transactions are recognised by document number within a journal, so the same number in two journals raises this warning. Make the numbers unique in your source file or map another column as "Document number".

SAF-T elementGL.9

Expense tax amounts that are estimates `rule.I13`

What it means: Accounts with tax code 600020 or 7005xx whose TaxInformation tax amount was computed as base × rate.
Why the NRA cares: S.TI.6 TaxAmount is the tax due. The NRA: social expenses in kind within the art. 208 CITA limit carry code 600020 with 0.00; the advance tax under the PITA is computed after statutory expenses and contributions (Q&A III.3, GL.33). Base × rate is not the tax due in these cases.
Typical cause: The export has no tax amount column and the account is not marked "No tax due".
How to fix it: Map the "Tax amount" column if your software exports it, or mark the account "No tax due" under Nomenclatures → Accounts. This is a warning — the file is still generated.

SAF-T elementGL.33S.TI.6

Counterparty numbers missing from the counterparty list `rule.I11`

What it means: Counterparty numbers from the "Counterparty system ID" column that are not in Nomenclatures → Counterparties.
Why the NRA cares: The NRA identifies counterparties by EIK/EGN or VAT number (CustomerID/SupplierID) and requires a name and address for each (Q&A III.2). A counterparty known only by its number is reported with a service number (type 15) and the address "N/A".
Typical cause: The counterparty was created in the accounting system after the list was last imported, or the list is incomplete.
How to fix it: Import the counterparty list again or add the missing numbers by hand under Nomenclatures → Counterparties. This is a warning — the file is still generated.

SAF-T elementMF.C.1MF.S.1S.C.1S.C.3

EIK/VAT numbers that cannot be right `rule.I12`

What it means: A counterparty EIK, EGN, LNCh or VAT number with a wrong check digit or length.
Why the NRA cares: The counterparty id in SAF-T is built from these numbers; with a wrong digit the NRA cannot link the counterparty to the VAT ledgers.
Typical cause: A mistyped number in the accounting system or the counterparty list; leading zeros lost when the list was saved in Excel.
How to fix it: Correct the number in the accounting system or under Nomenclatures → Counterparties. This is a warning — the file is still generated.

SAF-T elementS.C.1S.TID.1

Invoice lines without a product code `rule.I10`

What it means: Sales revenue (70…) or stock purchases (30…) without a product code — the file gets code 0.
Why the NRA cares: The NRA: goods and services must be linked to a Combined Nomenclature code (services 00000000) through the Products section; code 0 is only for directly expensed costs, fixed assets and sales reports (Appendix 3, items IV.6–IV.7).
Typical cause: The export has no product column, or it is not mapped.
How to fix it: Map a "Product code" or "Product" column and set the CN codes under Nomenclatures → Products. This is a warning — the file is still generated.

SAF-T elementS.I.36MF.P.6

Bank and cash entries not reported as payments `rule.I09`

What it means: Entries from a bank or cash journal that do not go to the Payments section.
Why the NRA cares: The NRA: transfers between own accounts, cash withdrawals and deposits, currency exchange and money handed to accountable persons are not payments (Q&A III.5). The entries stay in the general ledger.
Typical cause: The entry is only between 50x accounts (or a transit account), only with account 422, or is a currency exchange with an exchange difference (624/724).
How to fix it: Review the list. If a transfer goes through a transfer account (e.g. 43x), mark it "Transit" under Nomenclatures → Accounts so it is not reported as a payment. This is a warning — the file is still generated.

SAF-T elementSD.P.20SD.P.26

Accounts without an NRA code `rule.I08`

What it means: Lines on accounts with no counterpart in the NRA chart cannot be submitted.
Why the NRA cares: Every general-ledger line must point to an account from the NRA chart. Leaving the lines out would make the entries in the file incomplete and unbalanced, so the file is not generated.
Typical cause: The account is not mapped (e.g. 602 without a sub-account, class 8), or it is marked "Internal" but used in an entry with reported accounts.
How to fix it: Map the account to an NRA chart code under Nomenclatures → Accounts. "Internal" is only for accounts that appear in entries solely with each other.

SAF-T elementGL.24

CN codes that no longer exist `rule.I07`

What it means: A product is mapped to a code that is not in the Combined Nomenclature CN8-2026.
Why the NRA cares: The NRA checks the product code (MF.P.6 ProductCommodityCode) against the latest published Combined Nomenclature. CN8-2026 applies from 1 January 2026: some 2025 codes were split or withdrawn, and a file that uses them is rejected.
Typical cause: The mapping was made before the nomenclature was updated, or the code was typed in from an old list.
How to fix it: Open Nomenclatures → Products and choose the current code for each listed product. Use 00000000 for services and 0 when no code applies. This is an error — the file cannot be downloaded until it is fixed.

SAF-T elementMF.P.6

Unreadable rows and findings

Skipped rows `finding.skipped_rows`

What it means: Rows of the file that the app could not read, so they are not included in the SAF-T.
Why the NRA cares: Every skipped row is missing from the general ledger. If it belonged to an operation, that operation may become unbalanced.
Typical cause: Invalid date, missing or non-numeric amount, or an account that cannot be mapped.
How to fix it: The table shows the row number, document, account and value. Fix the row in your source file or map the right column and upload again. "Download the list (CSV)" saves the table.

SAF-T elementGL.9GL.12GL.24GL.31GL.32

General-ledger records only `finding.ledger_only`

What it means: No journal is classified as sales, purchases, bank or cash.
Why the NRA cares: Invoices and payments in SAF-T are only filled from journals with such a type. Without classification the file holds the general ledger only.
Typical cause: Journal types are set by you — the app does not guess them.
How to fix it: Open Nomenclatures → Journals, set the type of each journal and validate again.

SAF-T elementGL.5GL.7

Automatic corrections `finding.auto_fixes`

What it means: Values the app changed to fit SAF-T (for example shortened to 35 characters).
Why the NRA cares: The schema limits field lengths. The file is valid, but the value in it differs from the one in your file.
Typical cause: Long document numbers or descriptions.
How to fix it: Review the example. If the shortening is not acceptable, shorten the value in your source file.

Structural validation errors `finding.xsd_technical`

What it means: The generated XML does not match the official SAF-T schema and the app has no more specific explanation.
Why the NRA cares: A file that does not match the schema cannot be accepted.
Typical cause: Usually missing or wrongly mapped data.
How to fix it: Open the technical details, see the element and line in the XML and check the matching field in the mapping, nomenclatures or company profile.

Accounts without an NRA code `finding.unmapped_accounts`

What it means: Accounts from the file have no counterpart in the NRA chart of accounts.
Why the NRA cares: Every general-ledger line must point to an account from the NRA nomenclature.
Typical cause: Non-standard account codes in your software.
How to fix it: Open Nomenclatures → Accounts and choose an NRA code for the highlighted rows.

SAF-T elementGL.24GL.24.1

Invalid date `parse.date`

What it means: The date of the row cannot be read, so the whole row was skipped.
Why the NRA cares: The date decides the period and the accounting period number of the transaction (GL.12).
Typical cause: Text instead of a date, an empty cell or a format other than the recognised one.
How to fix it: Compare the value in the table with the date format shown under the results and change it with "Change", or fix the cell in your source file.

SAF-T elementGL.12

Missing or non-numeric amount `parse.amount`

What it means: Both debit and credit of the row are empty, zero or not a number.
Why the NRA cares: Rows without an amount have no bookkeeping effect, and a skipped row can leave its operation unbalanced.
Typical cause: Text in the amount column, spaces or separators that were not recognised.
How to fix it: Fix the amount in your source file (a number with a decimal point or comma) and check that Debit and Credit are mapped correctly.

SAF-T elementGL.31GL.32

Account without an NRA code `parse.account`

What it means: The account code cannot be matched to the NRA chart of accounts.
Why the NRA cares: Every row must point to an account from the NRA nomenclature.
Typical cause: A non-standard or misspelled account code.
How to fix it: Open Nomenclatures → Accounts and enter an NRA code for this account.

SAF-T elementGL.24GL.24.1

Invalid foreign-currency amount `parse.currency_amount`

What it means: The foreign-currency amount is not a number.
Why the NRA cares: The currency amount and rate are written together with the base-currency amount.
Typical cause: Text or an unknown format in the currency amount column.
How to fix it: Fix the value or remove the mapping of the "Amount (foreign currency)" column if you do not need it.

SAF-T elementS.AM.3

Invalid value date `parse.value_date`

What it means: The value date of the row cannot be read. The row is kept, without this field.
Why the NRA cares: The value date (ValueDate) is optional.
Typical cause: A date format other than the recognised one.
How to fix it: Fix the date or remove the mapping of the "Value date" column.

SAF-T elementGL.26

Invalid document date `parse.document_date`

What it means: The document date cannot be read. The posting date is used for the invoice and the transaction.
Why the NRA cares: The document date is optional; without it the invoice date is the posting date.
Typical cause: A date format other than the recognised one.
How to fix it: Fix the date in the source file or check the mapping of the "Document date" column.

SAF-T elementS.I.8GL.12

Schema errors

Document numbers too long `xsd.value_truncated`

What it means: A document number is longer than 35 characters and was shortened automatically.
Why the NRA cares: The schema limits SourceDocumentID to 35 characters.
Typical cause: Long references from your software.
How to fix it: No action needed. If shortening gets in the way of reconciliation, shorten the numbers in your source file.

SAF-T elementGL.27

Values too long `xsd.field_too_long`

What it means: A text value exceeds the allowed length and was shortened automatically.
Why the NRA cares: The schema sets a maximum length for every text field.
Typical cause: Long descriptions or names.
How to fix it: No action needed; if the shortened value is not acceptable, shorten it in your source file.

Transactions without lines `xsd.empty_transaction`

What it means: An operation has no debit or credit line at all.
Why the NRA cares: A transaction without lines is not allowed by the schema.
Typical cause: All lines of the operation were skipped (invalid date, amount or account) or have a zero amount.
How to fix it: Review the skipped rows table and fix the cause.

Invoices without lines `xsd.empty_invoice`

What it means: An invoice has no lines and will be skipped.
Why the NRA cares: An invoice without lines is not allowed by the schema.
Typical cause: The document lines were skipped or have no amount.
How to fix it: Review the skipped rows and check the journal type.

Entries with internal accounts only `xsd.internal_excluded`

What it means: Entries that use only accounts marked "Internal" are not submitted.
Why the NRA cares: Accounts outside the NRA chart (e.g. class 8 cost accounting) cannot be submitted; by your choice, entries that use only them are left out.
Typical cause: Internal allocations in the books, with no outside counterparty.
How to fix it: No action is needed if this is intended. If an account must be reported, undo "Internal" and choose an NRA code.

SAF-T elementGL.24

Journals without entries `xsd.empty_journal`

What it means: A journal has no valid entries and was excluded.
Why the NRA cares: A journal without transactions is not allowed by the schema.
Typical cause: All lines of the journal were skipped.
How to fix it: Fix the skipped rows; if the journal is not needed, no action is required.

Company IBAN missing `xsd.bank_account_structure`

What it means: The company profile has no bank account and a placeholder was used.
Why the NRA cares: The company structure in SAF-T contains a bank account.
Typical cause: No IBAN entered.
How to fix it: Add a valid IBAN in the company profile.

SAF-T elementS.BA.1

Wrong VAT/EIK format `xsd.tax_number_format`

What it means: A partner VAT number or EIK does not match the expected format.
Why the NRA cares: The identifier must follow the schema format to be recognised.
Typical cause: Spaces, dashes, a missing country prefix or a wrong length.
How to fix it: Fix the numbers in your source file (e.g. BG123456789, no spaces).

SAF-T elementS.TID.1

Date in an unrecognised format `xsd.invalid_date`

What it means: A date in the file is not in YYYY-MM-DD format.
Why the NRA cares: The schema only accepts dates as YYYY-MM-DD.
Typical cause: A date format other than the recognised one.
How to fix it: Change the date format in the results or fix the cells.

SAF-T elementGL.12

Invalid monetary value `xsd.invalid_amount`

What it means: An amount is not a valid number.
Why the NRA cares: Amounts must be decimal numbers with at most 2 digits after the decimal point.
Typical cause: Text in the Debit or Credit columns.
How to fix it: Fix the amounts in your source file and check the mapping.

Value outside the allowed list `xsd.invalid_enum`

What it means: A value is not among the allowed SAF-T codes.
Why the NRA cares: The schema accepts only codes from the official nomenclatures.
Typical cause: A wrong journal type or an unchosen code in the nomenclatures.
How to fix it: Check journal types and codes in Nomenclatures.

Value in the wrong format `xsd.pattern_violation`

What it means: A value does not match the required pattern.
Why the NRA cares: Identifiers have a strict format in the schema.
Typical cause: VAT numbers or other identifiers with spaces or extra characters.
How to fix it: Fix the values in your source file.

Required field missing `xsd.xsd_required_field_missing`

What it means: The XML lacks an element the schema requires.
Why the NRA cares: A file missing a required element cannot be accepted.
Typical cause: An unmapped column or an empty field of the company profile.
How to fix it: Check the required columns in step 3 and the company profile (address, EIK, taxpayer type).

Unexpected field `xsd.xsd_unexpected_field`

What it means: The XML has an element where the schema does not allow it.
Why the NRA cares: The structure must follow the order and content of the schema.
Typical cause: Usually incomplete data that changed the structure.
How to fix it: Check for missing data at the same place; if there is no obvious cause, show the technical details to support.

Required attribute missing `xsd.xsd_required_attribute_missing`

What it means: An attribute the schema requires is missing.
Why the NRA cares: The schema is strict about attributes.
Typical cause: An empty company profile field or mapping.
How to fix it: Check the company profile and the mapping.

Attribute not allowed `xsd.xsd_unexpected_attribute`

What it means: The XML contains an attribute the schema does not allow.
Why the NRA cares: The schema is strict about attributes.
Typical cause: Usually an internal generator error.
How to fix it: Show the technical details to support.

Invalid date `xsd.xsd_invalid_date`

What it means: A date in the XML is not valid.
Why the NRA cares: The schema requires dates as YYYY-MM-DD.
Typical cause: An impossible date (e.g. 31.02) or an unrecognised format.
How to fix it: Fix the dates or change their format.

SAF-T elementGL.12

Invalid date and time `xsd.xsd_invalid_datetime`

What it means: A date-time value is not in a valid ISO format.
Why the NRA cares: The schema requires ISO format.
Typical cause: An unrecognised format.
How to fix it: Fix the value in your source file.

Invalid numeric value `xsd.xsd_invalid_number`

What it means: A number (amount, quantity, rate) is not valid.
Why the NRA cares: The schema only accepts numbers with a decimal point.
Typical cause: Text or thousands separators in the numbers.
How to fix it: Fix the values in your source file.

Invalid whole number `xsd.xsd_invalid_integer`

What it means: A value that must be a whole number is not one.
Why the NRA cares: The schema only accepts whole numbers for counters and numbers.
Typical cause: Text or decimal numbers.
How to fix it: Fix the value in your source file.

Invalid yes/no value `xsd.xsd_invalid_boolean`

What it means: A yes/no value is not allowed.
Why the NRA cares: The schema accepts only specific values.
Typical cause: Unrecognised text.
How to fix it: Fix the value.

Code outside the nomenclature `xsd.xsd_invalid_code`

What it means: A value is not among the allowed codes (tax, journal, unit, country, currency).
Why the NRA cares: Codes must come from the official nomenclatures.
Typical cause: An unmapped or wrongly mapped code.
How to fix it: Check the mappings in Nomenclatures.

Wrong format `xsd.xsd_format`

What it means: A value does not match the required format (identifier, VAT number, account code).
Why the NRA cares: The schema defines a format for identifiers.
Typical cause: Extra characters or spaces.
How to fix it: Fix the value in your source file.

Value too long `xsd.xsd_value_too_long`

What it means: A value is longer than allowed.
Why the NRA cares: The schema limits field lengths.
Typical cause: Long text.
How to fix it: Shorten the value in your source file or in the mapping.

Value too short `xsd.xsd_value_too_short`

What it means: A value is shorter than required.
Why the NRA cares: The schema requires a minimum length.
Typical cause: An empty value.
How to fix it: Fill in the missing value in your source file.

Value too large `xsd.xsd_value_too_large`

What it means: A number is above the allowed limit.
Why the NRA cares: The schema limits numbers.
Typical cause: A data error.
How to fix it: Check the value in your source file.

Value too small `xsd.xsd_value_too_small`

What it means: A number is below the allowed limit.
Why the NRA cares: The schema limits numbers.
Typical cause: A data error.
How to fix it: Check the value in your source file.

Too many digits `xsd.xsd_number_precision`

What it means: A number has more digits or decimals than SAF-T allows.
Why the NRA cares: Amounts have at most 2 digits after the decimal point.
Typical cause: Rounding at a higher precision.
How to fix it: Round the values in your source file.

Value of the wrong type `xsd.xsd_invalid_value`

What it means: A value does not match the type the schema requires.
Why the NRA cares: Every field has a defined type.
Typical cause: A wrong column in the mapping.
How to fix it: Check the mapping and the values.

Broken or duplicate reference `xsd.xsd_reference_error`

What it means: The file contains a duplicate identifier or a reference with no target.
Why the NRA cares: Internal references must be unambiguous.
Typical cause: Repeated identifiers.
How to fix it: Make the identifiers unique in your source file.

Schema mismatch `xsd.xsd_schema_error`

What it means: The XML does not match the official schema and there is no more specific explanation.
Why the NRA cares: A file that does not match the schema cannot be accepted.
Typical cause: Various, usually missing data.
How to fix it: Open the technical details and check the element named there.

Template fields and what the app does

The columns the template recognises and the SAF-T elements they are written to.

Template columns

Template columns
Element	Type	Required	Template column
TransactionDate	xs:date	Yes	Transaction date
AccountID	SAFAccountType (35)	Yes	Account code
Description	SAFlongtextType (256)	Yes	Description
DebitAmount	SAFmonetaryType	Yes	Debit
CreditAmount	SAFmonetaryType	Yes	Credit
TransactionID	SAFmiddle2textType (70)	Yes	Document number
JournalID	SAFshorttextType (9)	Yes	Journal code
CompanyName	SAFlongtextType (256)	Optional	Partner name
CustomerID / SupplierID	SAFmiddle1textType (35)	Optional	Counterparty system ID
TaxRegistrationNumber / EIK / EGN	SAFmiddle1textType (35)	Optional	Tax identifier (VAT / EIK / EGN)
CompanyID	SAFmiddle1textType (35)	Optional	Partner EIK
Address/City	SAFshorttextType (35)	Optional	Partner city
Address/Country	xs:string (2)	Optional	Partner country
Quantity	xs:decimal	Optional	Quantity
UoMStandardCode	SAFcodeType (9)	Optional	Unit of measure
TaxCode (lookup)	xs:string	Optional	Tax code label
CurrencyCode	xs:string (3)	Optional	Currency code
CurrencyAmount	SAFmonetaryType	Optional	Amount (foreign currency)
ValueDate	xs:date	Optional	Value date
InvoiceNo	SAFmiddle1textType (70)	Optional	Invoice number (as printed)
InvoiceDate	xs:date	Optional	Document date
RecordID	SAFshorttextType (18)	Optional	Transaction line ID
InvoiceType	SAFcodeType (2)	Optional	Document type
TaxCode (direct)	SAFcodeType (9)	Optional	NRA tax code (direct)
ProductCode (lookup by code)	xs:string (35)	Optional	Product system code
ProductCode (lookup by name)	xs:string (256)	Optional	Product name
ProductCommodityCode (direct)	xs:string (35)	Optional	Product NC8 code

Columns in detail

Transaction date `field.transaction_date`

What it means: The date of the operation.
Why the NRA cares: Decides which period the record belongs to.
Typical cause: The column has another name or a different date format.
How to fix it: Choose the date column. The format is recognised automatically and can be changed after validation.

SAF-T elementGL.12

Account code `field.account_id`

What it means: The ledger account of the line.
Why the NRA cares: Every line must point to an account from the NRA chart.
Typical cause: The column has another name.
How to fix it: Choose the account column; the NRA code is derived automatically and checked in Nomenclatures → Accounts.

SAF-T elementGL.24GL.24.1

Description `field.description`

What it means: The text of the operation.
Why the NRA cares: The description is a required field of the line.
Typical cause: The narration column has another name.
How to fix it: Choose the description (narration) column.

SAF-T elementGL.30

Debit `field.debit_amount`

What it means: The debit amount of the line.
Why the NRA cares: Debit must equal credit in every operation.
Typical cause: The column is swapped with Credit.
How to fix it: Choose the debit column. If your file has a single signed column, choose it as Debit: negative values are booked as credit.

SAF-T elementGL.31

Credit `field.credit_amount`

What it means: The credit amount of the line.
Why the NRA cares: Credit must equal debit in every operation.
Typical cause: The column is swapped with Debit.
How to fix it: Choose the credit column.

SAF-T elementGL.32

Document number `field.doc_number`

What it means: The number of the document or operation, by which lines are grouped into one transaction.
Why the NRA cares: The transaction identifier (TransactionID) must be unique and tie the lines of an operation together.
Typical cause: No number column; without it every row becomes its own transaction and operations come out unbalanced.
How to fix it: Choose the document number column. Values over 35 characters are shortened automatically.

SAF-T elementGL.9GL.27

Journal code `field.journal_id`

What it means: The journal in which the operation was posted.
Why the NRA cares: The journal type decides whether a record becomes an invoice, a payment or only a ledger entry.
Typical cause: The column has another name.
How to fix it: Choose the column and set the types in Nomenclatures → Journals.

SAF-T elementGL.5

Partner name `field.partner_name`

What it means: The name of the customer or supplier.
Why the NRA cares: Describes the counterparty in the master files.
Typical cause: The column is not chosen.
How to fix it: Choose the partner name column; it is needed for sales and purchases.

SAF-T elementS.C.2

Counterparty system ID `field.partner_id`

What it means: The internal number of the counterparty in your software.
Why the NRA cares: The general ledger finds the counterparty by it under Nomenclatures → Counterparties, which supplies the name, EIK/VAT number and address. Without a list it is used as the identifier only when the counterparty has no VAT number or EIK.
Typical cause: Needed when the export carries only the counterparty number.
How to fix it: Choose the column and import the counterparty list under Nomenclatures → Counterparties.

SAF-T elementGL.19GL.20

Tax identifier (VAT / EIK / EGN) `field.partner_vat`

What it means: The VAT number, EIK or EGN of the counterparty.
Why the NRA cares: The NRA recognises the counterparty by this identifier. A value with a letter prefix (BG123…) is treated as VAT-registered, digits only as not registered.
Typical cause: The column is not mapped.
How to fix it: Choose the column; the app derives the kind (TaxType) from the shape of the value only.

SAF-T elementS.TID.1S.TID.2

Partner EIK `field.partner_uic`

What it means: The counterparty EIK as a separate column.
Why the NRA cares: Identifies the counterparty when the VAT number is missing.
Typical cause: Not needed if there is a general identifier column.
How to fix it: Optional.

SAF-T elementS.C.1

Partner city `field.partner_city`

What it means: The settlement of the counterparty.
Why the NRA cares: Part of the address in the master files (up to 35 characters).
Typical cause: Not chosen.
How to fix it: Optional.

SAF-T elementS.AD.5

Partner country `field.partner_country`

What it means: The two-letter ISO country code (BG, DE…).
Why the NRA cares: Replaces the country derived from the VAT number.
Typical cause: The column holds a full name instead of a code.
How to fix it: Optional; use two-letter codes.

SAF-T elementS.AD.8

Quantity `field.quantity`

What it means: The quantity of the line.
Why the NRA cares: Written on lines with goods.
Typical cause: Not chosen.
How to fix it: Optional; choose the column if your file has quantities.

SAF-T elementSD.MG.27

Unit of measure `field.uom`

What it means: The unit of measure of the line.
Why the NRA cares: Units of measure are codes from a nomenclature.
Typical cause: Unknown text.
How to fix it: Optional; map the values in Nomenclatures → Units of measure.

SAF-T elementSD.MG.28

Tax code label `field.tax_label`

What it means: The text in the file that shows the rate or tax regime (e.g. "Rate 20%").
Why the NRA cares: Every tax line in SAF-T carries a TaxType and a TaxCode from the NRA nomenclature.
Typical cause: The label is not mapped.
How to fix it: Choose the column, then map the values in Nomenclatures → Tax codes.

SAF-T elementMF.TT.2MF.TT.5

Document type `field.invoice_type`

What it means: The two-digit document type code (e.g. 01 invoice).
Why the NRA cares: Replaces the automatically determined type.
Typical cause: Not needed for standard invoices.
How to fix it: Optional; use codes from the NRA nomenclature.

Currency code `field.currency_code`

What it means: The currency of the line.
Why the NRA cares: Written together with the currency amount.
Typical cause: An unknown code.
How to fix it: Optional; use ISO 4217 codes.

Amount (foreign currency) `field.amount_currency`

What it means: The amount in a foreign currency.
Why the NRA cares: Written together with the rate.
Typical cause: Not a number.
How to fix it: Optional.

SAF-T elementS.AM.3S.AM.4

Value date `field.value_date`

What it means: The date the transaction takes effect (value date).
Why the NRA cares: Written to GL.26 when it differs from the transaction date. It is not a due date and not the tax point date.
Typical cause: A different format, or a due-date column mapped here.
How to fix it: Optional; do not map a due date here.

SAF-T elementGL.26

Invoice number (as printed) `field.invoice_number`

What it means: The number as written on the invoice or document.
Why the NRA cares: The NRA requires the invoice number as written on the document (Q&A II.4.6) and matches supplier and customer invoices by it. For purchases that is the supplier's number, not the internal entry number.
Typical cause: The export carries only the accounting entry number.
How to fix it: Add the column (in Odoo usually "Reference"), especially for purchases.

SAF-T elementS.I.1

Document date `field.document_date`

What it means: The date of the invoice or document.
Why the NRA cares: Written as the invoice date (S.I.8), the tax point date (S.I.43) and the transaction date (GL.12 — "document date"). The posting date stays in GL.18 and decides the period.
Typical cause: Purchase invoices are often dated before they are booked.
How to fix it: Add the column; without it the posting date is used.

SAF-T elementS.I.8S.I.43GL.12

Transaction line ID `field.line_system_id`

What it means: The internal identifier of the line in your software.
Why the NRA cares: Used as RecordID.
Typical cause: Not needed.
How to fix it: Optional; up to 18 characters. If missing, the app numbers the lines.

SAF-T elementGL.23

NRA tax code (direct) `field.nra_tax_code`

What it means: A column that already holds the NRA tax code.
Why the NRA cares: Skips the label mapping.
Typical cause: Used only if your software exports NRA codes.
How to fix it: Optional; choose the column if the values are valid codes.

SAF-T elementMF.TT.5

Product system code `field.product_code`

What it means: The product code in your software.
Why the NRA cares: Looked up in the nomenclature for an NC8 code.
Typical cause: Not needed.
How to fix it: Optional.

Product name `field.product_name`

What it means: The product name.
Why the NRA cares: Looked up in the nomenclature for an NC8 code.
Typical cause: Not needed.
How to fix it: Optional.

Product NC8 code `field.nra_product_code`

What it means: A column that already holds the NC8 code.
Why the NRA cares: The value is used directly.
Typical cause: Not needed.
How to fix it: Optional.

Settings and concepts

Counterparty list `partner.list`

What it means: The company's counterparties by their number in the accounting system — name, EIK/EGN, VAT number and address.
Why the NRA cares: Many programs export the general ledger with only the counterparty number. The NRA requires an EIK/VAT number, name and address for every customer and supplier (Q&A III.2), and the counterparty id must be the same in every section of the file.
Typical cause: A general ledger row finds its counterparty by number, then by EIK/EGN, VAT number and name. A value in the row itself wins over the list.
How to fix it: Import the list (CSV or XLSX) from the accounting system or enter the counterparties by hand. Opening balances saved under the number, name or EIK are matched to the same counterparty automatically.

SAF-T elementMF.C.1MF.S.1S.C.1S.C.3

Journal types `journal.types`

What it means: Sales, Purchases, Bank, Cash or General ledger — the classification of each journal in the file.
Why the NRA cares: It decides which section of SAF-T the record lands in: invoices, payments or the general ledger only.
Typical cause: The app does not guess the type — you set it once per journal.
How to fix it: Set the type of every journal; it is kept for your next files.

SAF-T elementGL.5GL.7

Account type: Act., Pas., Bi. `account.type`

What it means: Active is an active account (usually a debit balance), Passive is a passive one (credit), Bifunctional is active-passive (either).
Why the NRA cares: The account type is written in the master files (AccountType).
Typical cause: Derived automatically from the NRA chart and may be inexact for non-standard accounts.
How to fix it: Change the type if needed; "Restore automatic type" brings back the one the app derived.

SAF-T elementMF.GLA.7

NRA account code `account.nra_code`

What it means: The counterpart of your account in the NRA chart of accounts.
Why the NRA cares: Every general-ledger line must point to an account from the NRA chart — the NRA rejects a file with any other account; your own code is written as TaxpayerAccountID. The app suggests a code only if it exists in the chart: 601, 602, 606 and 609, for example, exist there only as sub-accounts (60101, 60201…), so choose the exact sub-account.
Typical cause: A non-standard account code, or an account with no counterpart in the NRA chart (e.g. class 8 cost accounting).
How to fix it: Choose an NRA code for every highlighted row — generation is blocked until you do. An account with no counterpart can be marked "Internal": entries that use only such accounts are not submitted, and an entry that mixes one with reported accounts stays an error. The NRA has published no rule on internal accounts — ask saf_t_bg@nra.bg if in doubt.

SAF-T elementGL.24GL.24.1

Tax code per account (600/700) `account.tax_code`

What it means: A TAX-IMP code that the general-ledger lines of this account carry.
Why the NRA cares: The NRA requires the codes for tax on expenses (600) and withholding tax (700) on the entries that accrue such expenses — on the expense account and on its counter account (Appendix 3, item IV.8.2). Exports usually do not carry this on the lines. Social expenses in kind take 600020 even when no tax is due; fees under civil contracts take 700500.
Typical cause: The tax code follows the kind of expense, not the line: entertainment expenses, social expenses in kind, civil contracts and so on.
How to fix it: Choose the code for the accounts of these expenses. It is written on that account's lines and on the lines without their own tax code in the same entry; VAT lines (453…) keep theirs. The tax amount (S.TI.6) is the tax due and goes on the account's own line only: the "Tax amount" column when the export has it; 0.00 when "No tax due" is ticked (e.g. social expenses in kind within art. 208 CITA); otherwise base × the TAX-IMP rate. All other lines without a tax code get 000/000000 ("not applicable").

SAF-T elementGL.33

TaxType and TaxCode `tax.type_vs_code`

What it means: TaxType is the kind of tax (e.g. VAT); TaxCode is the specific rate or regime within it (20%, 9%, 0%, exempt supplies).
Why the NRA cares: Every tax line in SAF-T carries both and they must come from the official NRA table.
Typical cause: The text in the file ("Rate 20%") is not mapped.
How to fix it: For each text in the file choose a tax code from the dropdown; the TaxType follows from the code.

SAF-T elementMF.TT.2MF.TT.5

Opening balances `balances.opening`

What it means: The balances per account and partner on the first day of the period (the closing balances of the previous month).
Why the NRA cares: The file carries opening and closing balances; without opening ones the closing ones will not be right.
Typical cause: Balances are not entered or are as of the wrong date.
How to fix it: Import the trial balance as of the last day before the period (for January — as of 31.12). For the first month you enter them yourself.

SAF-T elementMF.GLA.9MF.GLA.10

Generated periods `balances.committed`

What it means: The periods for which a file has already been downloaded and whose movements were added to the balances.
Why the NRA cares: The next period starts from the closing balances of the previous one.
Typical cause: Periods must be generated in chronological order.
How to fix it: Generate periods in order. Downloading the same period again reuses the same balances.

SAF-T elementMF.GLA.9MF.GLA.10MF.GLA.11MF.GLA.12

EIK and VAT number `company.uic`

What it means: EIK is the company registration number. The VAT number (BG + EIK) is separate and is filled in only if VAT-registered.
Why the NRA cares: The file identifies the company by EIK; the VAT number is written as a tax registration.
Typical cause: They are often confused — EIK has no letter prefix.
How to fix it: Enter only the digits of the EIK; the VAT number if you are registered.

SAF-T elementS.CMH.1

VAT number `company.vat_number`

What it means: The VAT number with a country prefix (e.g. BG123456789).
Why the NRA cares: Written as the company tax registration.
Typical cause: A company not registered for VAT has none.
How to fix it: Leave empty if you are not VAT-registered.

SAF-T elementS.TID.1

Taxpayer type (TaxType) `company.tax_type`

What it means: Shows whether the company is VAT-registered (100010), another taxable person (100020) or a non-taxable person (100030).
Why the NRA cares: Written in the tax registration and must match your actual status.
Typical cause: Confused with TaxCode — that is the rate of a line, not the company status.
How to fix it: Choose your status; if VAT-registered it is 100010.

SAF-T elementS.TID.2

Bank account (IBAN) `company.iban`

What it means: The company bank account written in SAF-T.
Why the NRA cares: Without an IBAN the app writes a placeholder (BG00000000000000000000) and shows warning I05.
Typical cause: Not added.
How to fix it: Add at least one valid IBAN; its checksum is verified.

SAF-T elementS.BA.1

Contact person `company.contact`

What it means: Name, title, phone and e-mail of the contact person.
Why the NRA cares: From version 1.0.3 the contact person is optional. If you enter no name the ContactPerson element is not written. Until 31.10.2026 (version 1.0.2) the app writes a placeholder person.
Typical cause: The fields are mistaken for required ones.
How to fix it: Fill them in only if you want the person to appear in the file.

SAF-T elementS.CTH.1

Automatically detected period `period.auto`

What it means: The period was chosen by the month holding the largest share of the dates in the file.
Why the NRA cares: All transactions must be inside the declared period.
Typical cause: Single rows with another date do not influence the choice.
How to fix it: If your file covers another month, change it in step 2.

Mapped columns `chip.columns`

What it means: How many of the template required columns are mapped to columns of your file (e.g. 7/7).
Why the NRA cares: A file cannot be generated without all required columns.
Typical cause: A column with an unknown name.
How to fix it: Map the missing columns in step 3.

Mapped codes `chip.nomenclature`

What it means: How many of the tax codes and units of measure in the file are linked to a nomenclature code (e.g. 1/1).
Why the NRA cares: Every value must be a code from the official nomenclature.
Typical cause: New values in the file.
How to fix it: Map the unlinked ones in Nomenclatures.

Added automatically `chip.autoadded`

What it means: The number of new nomenclature rows (journals, units, tax labels) created from the values in the file.
Why the NRA cares: Shows what was read from the file.
Typical cause: Values that were not yet in the nomenclatures.
How to fix it: Review the automatic matches because they may be inexact.

What the app determines automatically

Reporting period

The month holding the largest share of the dates in the file is chosen. Single rows with another date do not influence the choice.

File columns

Column headings are recognised by name; you can correct the mapping by hand.

Account type and code

The type (Act., Pas., Bi.) and the code in the NRA chart of accounts are derived from the account number. You can change them.

Counterparty identifier and kind

From the shape of the VAT number, EIK or EGN the app derives the identifier prefix (10, 11, 12…) and the kind of tax registration.

Closing balances

The app computes closing balances from the opening balances and the movements in the period.

What the app does not do

Monthly general-ledger file only

The app builds the monthly SAF-T file with the general ledger, invoices and payments. It does not produce a separate annual assets file or an on-demand inventory file.

It does not submit the file to the NRA

The app checks the file and gives you a ZIP with the XML file inside. Submitting is your own action: unzip it, keep the XML file name unchanged (EIK_MM_YYYY.xml) and submit it with a qualified electronic signature through the NRA e-service. The NRA refuses files that are not XML or are named differently.

It never invents data

A missing EIK, VAT number or journal type is not guessed: the app shows what is missing and where to enter it.

It does not change your accounting program

Everything the app cleans up or corrects applies only to the generated file. Your source export and your books stay as they are.

Schema versions and deadlines

Version 1.0.2 — until 31.10.2026

Files submitted up to and including 31.10.2026 follow structure 1.0.2. In that version the contact person is written to the file, so the app inserts a placeholder person if you have not entered one.

Version 1.0.3 — for files submitted from 01.11.2026

Files submitted from 01.11.2026 follow structure 1.0.3 (order No. З-ЦУ-30-1797/13.10.2026 of the NRA Executive Director). The contact person is optional: if you enter no name, the element is not written. The code lists on this page are identical in both versions.

Submission deadline

Monthly files are submitted within the time limit of Art. 71k of the Tax and Social Security Procedure Code (ДОПК). The app does not track the deadline and does not submit the file for you — check the limit for your reporting period in the law.

Glossary

SAF-T

Standard Audit File for Tax: an XML file following the NRA schema with master data (MasterFiles) and movements (general ledger, sales, purchases, payments).

EIK, EGN, VAT number

EIK is the company number in the commercial register (9 or 13 digits). EGN is the personal number of an individual (10 digits). The VAT number is the EIK with a country letter prefix (BG123456789) and exists only for VAT-registered entities.

TaxType and TaxCode

TaxType is the kind of tax (100 — VAT, 200 — corporate tax…); TaxCode is the specific rate or regime within it (100211 — base at the 20 % rate). Every tax line carries both, and the code starts with the digits of its type. The "taxpayer type" in the company profile (100010, 100020, 100030) is something else and is often confused with them.

Identifier prefixes: 10, 11, 12…

The first two digits of a counterparty identifier show its kind: 10 — Bulgarian company (EIK); 11 — EU company (VAT number with country prefix); 12 — non-EU company; 13 — Bulgarian individual (EGN); 14 — foreign individual; 15 — no identifier (service number); 16 — NRA service number.

SAP and DAP (depreciation plans)

SAP is the accounting depreciation plan — depreciation under the company’s accounting policy. DAP is the tax depreciation plan under the Corporate Income Tax Act — depreciation by the categories and rates of Art. 55. An asset may be in both plans, in one, or in neither (e.g. land). In SAF-T they belong to the annual assets file, which this app does not produce — the monthly file does not contain them.

Journal types

Sales — customer invoices (SalesInvoices). Purchases — supplier invoices (PurchaseInvoices). Bank and Cash — payments (Payments). General ledger — every other entry (GeneralLedgerEntries). A journal without a type stays in the general ledger and produces no invoices.

Act., Pas., Bi.

An active account normally has a debit balance, a passive one a credit balance, a bifunctional one (Bi.) can have either. The type is written in the master files.

Generated period

A period for which a file has already been downloaded: its closing balances become the opening balances of the next one. That is why periods are generated in chronological order.

Reference

NRA code lists

Tax types and codes

000 Без данък (N/A)

100 ДАНЪК ВЪРХУ ДОБАВЕНАТА СТОЙНОСТ

200 КОРПОРАТИВЕН ДАНЪК

300 ДАНЪК ВЪРХУ ПРИХОДИТЕ НА БЮДЖЕТНИТЕ ПРЕДПРИЯТИЯ ПО ЗКПО

400 ДАНЪК ВЪРХУ ДОПЪЛНИТЕЛНИТЕ РАЗХОДИ НА НАРОДНИТЕ ПРЕДСТАВИТЕЛИ ПО ЗКПО

500 ДАНЪК ВЪРХУ ХАЗАРТНАТА ДЕЙНОСТ ПО ЗКПО

600 ДАНЪК ВЪРХУ РАЗХОДИТЕ

700 ДАНЪК ПРИ ИЗТОЧНИКА

800 ДАНЪК ВЪРХУ ДЕЙНОСТТА ОТ ОПЕРИРАНЕ НА КОРАБИ

900 ВРЕМЕННА СОЛИДАРНА ВНОСКА ПО РЕГЛАМЕНТ 2022/1854

910 ДАНЪК ВЪРХУ ЗАСТРАХОВАТЕЛНИТЕ ПРЕМИИ

915 ДОПЪЛНИТЕЛЕН ДАНЪК И НАЦИОНАЛЕН ДОПЪЛНИТЕЛЕН ДАНЪК ПО ГЛАВА ПЕТА "А" ОТ ЗКПО

920 ДАНЪК ВЪРХУ ОБЩАТА ГОДИШНА ДАНЪЧНА ОСНОВА ПО ЗДДФЛ

930 ДАНЪК ВЪРХУ ГОДИШНАТА ДАНЪЧНА ОСНОВА ЗА ДОХОДИ ОТ СТОПАНСКА ДЕЙНОСТ КАТО ЕДНОЛИЧЕН ТЪРГОВЕЦ ПО ЗДДФЛ

940 ДЪРЖАВНО ОБЩЕСТВЕНО ОСИГУРЯВАНЕ

950 ФОНД ДЗПО

960 ЗДРАВНО ОСИГУРЯВАНЕ

970 УЧИТЕЛСКИ ПЕНСИОНЕН ФОНД

980 ФОНД ГВРС

990 ТАКСИ ПО ЗАКОНА ЗА ХАЗАРТА

991 Закон за акцизите и данъчните складове

111 Общ код за лихви и санкции

Document types

Inventory movement types

Asset movement types

Inventory (product) types

Payment methods and mechanisms

Counterparty tax regime (VAT registration)

Units of measure

Regions (region code)

NRA chart of accounts

The checks the app performs

Integrity rules

Missing partner names rule.I01

Partners without a tax ID rule.I02

Transactions outside the declared period rule.I03

Unbalanced transactions rule.I04

No company IBAN rule.I05

Duplicate transaction IDs rule.I06

Expense tax amounts that are estimates rule.I13

Counterparty numbers missing from the counterparty list rule.I11

EIK/VAT numbers that cannot be right rule.I12

Invoice lines without a product code rule.I10

Bank and cash entries not reported as payments rule.I09

Accounts without an NRA code rule.I08

CN codes that no longer exist rule.I07

Unreadable rows and findings

Skipped rows finding.skipped_rows

General-ledger records only finding.ledger_only

Automatic corrections finding.auto_fixes

Structural validation errors finding.xsd_technical

Accounts without an NRA code finding.unmapped_accounts

Invalid date parse.date

Missing or non-numeric amount parse.amount

Account without an NRA code parse.account

Invalid foreign-currency amount parse.currency_amount

Invalid value date parse.value_date

Invalid document date parse.document_date

Schema errors

Document numbers too long xsd.value_truncated

Values too long xsd.field_too_long

Transactions without lines xsd.empty_transaction

Invoices without lines xsd.empty_invoice

Entries with internal accounts only xsd.internal_excluded

Journals without entries xsd.empty_journal

Company IBAN missing xsd.bank_account_structure

Wrong VAT/EIK format xsd.tax_number_format

Date in an unrecognised format xsd.invalid_date

Invalid monetary value xsd.invalid_amount

Value outside the allowed list xsd.invalid_enum

Value in the wrong format xsd.pattern_violation

Required field missing xsd.xsd_required_field_missing

Unexpected field xsd.xsd_unexpected_field

Required attribute missing xsd.xsd_required_attribute_missing

Attribute not allowed xsd.xsd_unexpected_attribute

Invalid date xsd.xsd_invalid_date

Invalid date and time xsd.xsd_invalid_datetime

Missing partner names `rule.I01`

Partners without a tax ID `rule.I02`

Transactions outside the declared period `rule.I03`

Unbalanced transactions `rule.I04`

No company IBAN `rule.I05`

Duplicate transaction IDs `rule.I06`

Expense tax amounts that are estimates `rule.I13`

Counterparty numbers missing from the counterparty list `rule.I11`

EIK/VAT numbers that cannot be right `rule.I12`

Invoice lines without a product code `rule.I10`

Bank and cash entries not reported as payments `rule.I09`

Accounts without an NRA code `rule.I08`

CN codes that no longer exist `rule.I07`

Skipped rows `finding.skipped_rows`

General-ledger records only `finding.ledger_only`

Automatic corrections `finding.auto_fixes`

Structural validation errors `finding.xsd_technical`

Accounts without an NRA code `finding.unmapped_accounts`

Invalid date `parse.date`

Missing or non-numeric amount `parse.amount`

Account without an NRA code `parse.account`

Invalid foreign-currency amount `parse.currency_amount`

Invalid value date `parse.value_date`

Invalid document date `parse.document_date`

Document numbers too long `xsd.value_truncated`

Values too long `xsd.field_too_long`

Transactions without lines `xsd.empty_transaction`

Invoices without lines `xsd.empty_invoice`

Entries with internal accounts only `xsd.internal_excluded`

Journals without entries `xsd.empty_journal`

Company IBAN missing `xsd.bank_account_structure`

Wrong VAT/EIK format `xsd.tax_number_format`

Date in an unrecognised format `xsd.invalid_date`

Invalid monetary value `xsd.invalid_amount`

Value outside the allowed list `xsd.invalid_enum`

Value in the wrong format `xsd.pattern_violation`

Required field missing `xsd.xsd_required_field_missing`

Unexpected field `xsd.xsd_unexpected_field`

Required attribute missing `xsd.xsd_required_attribute_missing`

Attribute not allowed `xsd.xsd_unexpected_attribute`

Invalid date `xsd.xsd_invalid_date`

Invalid date and time `xsd.xsd_invalid_datetime`

Invalid numeric value `xsd.xsd_invalid_number`

Invalid whole number `xsd.xsd_invalid_integer`

Invalid yes/no value `xsd.xsd_invalid_boolean`

Code outside the nomenclature `xsd.xsd_invalid_code`

Wrong format `xsd.xsd_format`

Value too long `xsd.xsd_value_too_long`

Value too short `xsd.xsd_value_too_short`

Value too large `xsd.xsd_value_too_large`

Value too small `xsd.xsd_value_too_small`

Too many digits `xsd.xsd_number_precision`

Value of the wrong type `xsd.xsd_invalid_value`

Broken or duplicate reference `xsd.xsd_reference_error`

Schema mismatch `xsd.xsd_schema_error`

Transaction date `field.transaction_date`

Account code `field.account_id`

Description `field.description`

Debit `field.debit_amount`

Credit `field.credit_amount`

Document number `field.doc_number`

Journal code `field.journal_id`

Partner name `field.partner_name`

Counterparty system ID `field.partner_id`

Tax identifier (VAT / EIK / EGN) `field.partner_vat`

Partner EIK `field.partner_uic`

Partner city `field.partner_city`

Partner country `field.partner_country`

Quantity `field.quantity`

Unit of measure `field.uom`

Tax code label `field.tax_label`

Document type `field.invoice_type`

Currency code `field.currency_code`

Amount (foreign currency) `field.amount_currency`

Value date `field.value_date`

Invoice number (as printed) `field.invoice_number`

Document date `field.document_date`

Transaction line ID `field.line_system_id`

NRA tax code (direct) `field.nra_tax_code`

Product system code `field.product_code`